(1)In this Act “an audit review” means—
(a)an application or appeal under section 19 of the [1982 c. 32.] Local Government Finance Act 1982 (application by auditor, or appeal by person objecting to accounts, for declaration as to unlawful item of account),
(b)consideration by an auditor of whether to give a certificate under section 20 of that Act (certificate about sum not accounted for or loss or deficiency caused by wilful misconduct) or an appeal under that section,
(c)consideration by an auditor of whether to issue a prohibition order under section 25A of that Act (unlawful expenditure etc.) or an appeal under section 25B of that Act (appeals against a prohibition order),
(d)consideration by the Controller of Audit of whether to make a special report to the Accounts Commission for Scotland under section 102(3) of the [1973 c. 65.] Local Government (Scotland) Act 1973 (reports to Commission by Controller of Audit),
(e)consideration by the Accounts Commission for Scotland of whether to send a special report to the Secretary of State under section 103(3) of that Act (action by Commission on reports by Controller of Audit), or
(f)consideration by the Court of Session of a case stated under section 103(2)(c) of that Act (Commission may state case on a question of law for opinion of Court of Session),
or any appeal (or further appeal) against a decision made on an application referred to in paragraph (a) or on an appeal referred to in any of paragraphs (a) to (c).
(2)A prohibition order issued under section 25A of the Local Government Finance Act 1982 shall not make it unlawful to—
(a)make or implement any decision,
(b)take or continue to take any course of action, or
(c)enter any item of account,
relating to a certified contract before the determination or withdrawal of any appeal against the order under section 25B(3) of that Act or, if no appeal is brought during the period within which it is permitted to bring any such appeal, before the end of that period.